Steeves v. Internal Revenue Service

8 UNITED STATES DISTRICT COURT 9 SOUTHERN DISTRICT OF CALIFORNIA 11 DEAN ALLEN STEEVES, Acting Case No.: 20cv978-LAB Trustee of Brother’s Keeper Ministries ORDER DENYING MOTION FOR 13 RECONSIDERATION; AND Plaintiff, v. ORDER REQUIRING 15 SUBSTITUTION OF COUNSEL INTERNAL REVENUE SERVICE Defendant.

18 The Court on June 2 ordered Plaintiff Dean Steeves to retain and substitute counsel immediately. His new attorney was required to substitute in as counsel no later than June 15, 2020.

21 Steeves instead filed a response, asserting that the organization he purports to represent, Brother’s Keeper Ministries, as a matter of law is not required to be represented by an attorney. This motion for reconsideration violates the Court’s standing order in civil cases, ¶3(e). Furthermore, the motion is meritless.

25 Only natural persons can appear pro se in federal court; any kind of organization, however it is denominated, must be represented by counsel. See Rowland v. California Men’s Colony, Unit II Men’s Advisory Council, 506 U.S. 194, 217 (1993) (“[A] corporation, partnership, or association may appear in federal court only through licensed counsel . . . .”); D-Beam Ltd. Partnership v. Roller Derby Skates, Inc., 366 F.3d 972, 973–74 (9th Cir. 2004) (“It is a longstanding rule that corporations and other unincorporated associations must appear in court through an attorney.”) (alterations and internal quotation marks omitted). The fact that an organization is not registered, officially recognized, or organized under some law (e.g., incorporated) makes no difference. See Rowland, 506 U.S. at 7 196, 201–03 (association of prison inmates could not proceed pro se);1 Sewer Alert Committee v. Pierce County, 791 F.2d 796, 798 n.2 (9th Cir. 1986) (holding that non-attorneys could not represent ad hoc committee of residents). This applies equally to churches and religious bodies. Gen. Conf. Corp. of Seventh-Day Adventists v. Seventh-Day Adventist Congregational Church, 887 F.2d 228, 230 n.1 (9th Cir. 1989); Church of the New Testament v. United States, 783 F.2d 771, 773–74 (9th Cir. 1986).

14 This is not the first time Steeves has been ordered to retain counsel on behalf of the Ministry. In a previous related case, 20cv204-LAB (BGS), Steeves v. Internal Revenue Service, Steeves was ordered to retain counsel, and did so.

17 In order to avoid a judgment by forfeiture, the Court sua sponte extends the deadline for Plaintiff’s attorney to substitute in, until June 22, 2020. Because Steeves has apparently spent the time he was given drafting his motion for reconsideration, he should not expect that any more extensions will be granted.

21 / / / / / / / / / / / / 1 The Supreme Court treated it as obvious that only natural persons, that is individuals, could appear pro se. See United States v. Havelock, 664 F.3d 1284, 1 The Court intends to decide this action on the merits, if possible. At the same ||time, the Court does not intend to allow this case to linger on the docket and ||needlessly delay the IRS’s investigation. If Steeves does not comply with this order, this action will be dismissed for failure to prosecute.

6 IT IS SO ORDERED.

7 Dated: June 16, 2020 8 / wid 4. Gay wr 9 Honorable Larry Alan Burns 10 Chief United States District Judge